help pls

Exercise 23-6 Cullumber Company's income statement for the year ended December 31, 2017, contained the following condensed information Service revenue Operating expenses (excluding depreciation) $628,000 Depreciation expense Loss on sale of equipment Income before income taxes Income tax expense Net income $844,000 60,000 26,000 714,000 130,000 40,000 $90,000 Cullumber's balance sheet contained the following comparative data at December 31 2017 2016 Accounts receivable Accounts payable Income taxes payable $37,000 43,000 4,000 $56,000 29,000 8,100 (Accounts payable pertains to operating expenses.)